Section 82 of CGST Act

Tax to be First Charge on Property

• Enforced w.e.f. 1-7-2017.

Notwithstanding anything to the contrary contained in any law for the time being in force,

save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016),

any amount payable by a taxable person or any other person

on account of tax, interest or penalty which

he is liable to pay to the Government shall

be a first charge on the property of such taxable person or such person.